Try this
I attached solved file
Dim yess, yess2 As Boolean
Dim fi_ro As Long
yess = False
yess2 = False
fi_ro = 1
to_ro = Sheets(1).Cells(Rows.Count, 3).End(xlUp).Row
For i = 1 To to_ro
ch1 = LCase(Trim(Sheets(1).Cells(i, 3).Value))
For ii = 1 To to_ro
ch2 = LCase(Trim(Sheets(1).Cells(ii, 3).Value))
If ch1 = ch2 And i <> ii Then
yess = True
Exit For
End If
Next ii
If yess = True Then
For ch_al = 1 To to_ro
chs1 = LCase(Trim(Sheets(2).Cells(ch_al, 3).Value))
If chs1 = ch1 Then yess2 = True
Next ch_al
If yess2 = False Then
For filll = 1 To to_ro
fil_ro = LCase(Trim(Sheets(1).Cells(filll, 3).Value))
If ch1 = fil_ro Then
filcol2 = Sheets(1).Cells(filll, 2).Value
If Trim(Sheets(1).Cells(filll, 4).Value) <> "" Then
filcol4 = filcol4 & Sheets(1).Cells(filll, 4).Value & ","
Else
filcol4 = filcol4 & Sheets(1).Cells(filll, 4).Value
End If
If Trim(Sheets(1).Cells(filll, 5).Value) <> "" Then
filcol5 = Sheets(1).Cells(filll, 5).Value
End If
chkfil6 = Trim(Sheets(1).Cells(filll, 6).Value)
If chkfil6 = "" Then
filcol6 = filcol6 & "?" & ","
Else
filcol6 = filcol6 & Sheets(1).Cells(filll, 6).Value & ","
End If
End If
Next filll
Sheets(2).Cells(fi_ro, 2).Value = filcol2
Sheets(2).Cells(fi_ro, 3).Value = ch1
Sheets(2).Cells(fi_ro, 5).Value = filcol5
Sheets(2).Cells(fi_ro, 4).Value = Left(filcol4, Len(filcol4) - 1)
Sheets(2).Cells(fi_ro, 6).Value = Left(filcol6, Len(filcol6) - 1)
fi_ro = fi_ro + 1
End If
ElseIf yess = False Then
Sheets(2).Cells(fi_ro, 1).Value = Sheets(1).Cells(i, 1).Value
Sheets(2).Cells(fi_ro, 2).Value = Sheets(1).Cells(i, 2).Value
Sheets(2).Cells(fi_ro, 3).Value = ch1
Sheets(2).Cells(fi_ro, 4).Value = Sheets(1).Cells(i, 4).Value
Sheets(2).Cells(fi_ro, 5).Value = Sheets(1).Cells(i, 5).Value
Sheets(2).Cells(fi_ro, 6).Value = Sheets(1).Cells(i, 6).Value
fi_ro = fi_ro + 1
End If
filcol2 = ""
filcol4 = ""
filcol5 = ""
filcol6 = ""
yess = False
yess2 = False
Next i